Penalty u/s 271E - period of limitation as prescribed u/s 275 ...

Case Laws Income Tax

October 31, 2023

Penalty u/s 271E - period of limitation as prescribed u/s 275 (1)(c) - The appellant/revenue, as noticed above, cannot extend the period of limitation by deciding at its whim and fancy when the notice has to be issued. The notice u/s 274 should have been issued before the period of limitation, as discussed above. - HC

View Source

← Previous Next →

Penalty u/s 271E - period of limitation as prescribed u/s 275 ...

Case Laws Income Tax

October 31, 2023

You may also like:

Penalty u/s.271D & 271E - Period of limitation for imposing penalty u/s 275(1)(c) - he discussion by the AO in the assessment order and making reference to the Addl. CIT...

Penalty u/s. 271E - period of limitation - There is no dispute that the period of limitation is required to be examined as per Section 275(1)(c) - it is futile to...

Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same...

Assessment against an entity that had ceased to exist prior to the initiation of proceedings. The effect of a change in name was considered a curable defect u/s 292B, as...

The key points are regarding the penalty imposed u/s 271D read with Section 269SS, and the issue of whether the penalty orders were time-barred. The Assessing Officer...

Penalty imposed u/s 271C - Bar of limitation for imposing penalties - Period for commencement of limitation prescribed in terms of the second limb of clause (c) of...

Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Penalty proceedings u/s 271D and 271E - Period of limitation - Apparently in this case, the first notice was issued on 15.12.2013 and second notice was issued on...

Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of...

Penalty u/s 271(1) (c) - period of limitation - treatment of lease rent income - in the revised return, assessee claimed the same as income from house property to claim...

Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

Penalty u/s. 271B - Non furnishing of Tax Audit Report within the prescribed period u/s 44AB - Limitation to impose penalty u/s 275 - quantum of penalty to be imposed...

Quick Updates: